• Current through October 23, 2012

The Assessor of the District of Columbia and each member of said Board of Assistant Assessors in the discharge of any of the duties devolved upon him or them, or the Real Property Tax Appeals Commission for the District of Columbia, may administer all necessary oaths or affirmations. The Assessor of the District of Columbia, or in his absence the temporary chairman of said Board, shall have power to summon the attendance of any person before said Board to be examined under oath touching such matters and things as the Board of Assistant Assessors or the said Real Property Tax Appeals Commission for the District of Columbia may deem advisable in the discharge of their duties; and any member of the Metropolitan Police force of the District of Columbia may serve subpoenas in his behalf. Such fees shall be allowed witnesses so examined, to be paid out of the contingent fund of the Mayor of the District of Columbia, as are allowed in civil actions before the Superior Court of the District of Columbia. Any person summoned and examined as aforesaid who shall knowingly make false oath or affirmation shall be guilty of perjury, and upon conviction thereof be punished according to the laws in force for the punishment of perjury.

(Aug. 14, 1894, 28 Stat. 285, ch. 287, § 13; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(45); Mar. 17, 1993, D.C. Law 9-241, § 4, 40 DCR 629; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(1), 58 DCR 963.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-602.

1973 Ed., § 47-606.

Effect of Amendments

D.C. Law 18-363 substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board of Real Property Assessments and Appeals".

Legislative History of Laws

Law 9-241, the "Real Property Tax Assessment Appeal Process Revision Amendment Act of 1992," was introduced in Council and assigned Bill No. 9-199, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on December 1, 1992, and December 15, 1992, respectively. Signed by the Mayor on January 5, 1993, it was assigned Act No. 9-375 and transmitted to both Houses of Congress for its review. D.C. Law 9-241 became effective on March 17, 1993.

For history of Law 18-363, see notes under § 47-412.01.

Miscellaneous Notes

Board of Assistant Assessors abolished: The Board of Assistant Assessors was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. All functions of the Office of the Assessor and of the Board of Assistant Assessors, including the functions of all officers, employees and subordinate agencies were transferred to the Department of General Administration by Reorganization Order No. 3 of the Board of Commissioners, dated August 28, 1952. Reorganization Order No. 20 dated November 10, 1952, abolished the Office of Assessor and the Board of Assistant Assessors and transferred their functions to the Finance Office in the Department of General Administration. The same Order established in the Finance Office an Office of the Assessor headed by an Assessor, and established under the Assessor a Board of Assistant Assessors (Real Estate), a Board of Personal Tax Appraisers, and a Board of Equalization and Review. Reorganization Order No. 20 was superseded and replaced, and the Offices and Boards established thereby were abolished, by Organization Order No. 121, dated December 12, 1957. This Order continued the Finance Office, under the Department of General Administration, composed of the Office of the Finance Officer, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division, and also established a Board of Equalization and Review. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within the newly established Department of General Administration and also established a Board of Equalization and Review in the Finance Office, composed of the Finance Officer as Chairman, and 2 or more qualified persons who are conversant with real estate values in the District of Columbia, to be designated by the Finance Officer with the approval of the Director of General Administration. Under the provisions of the Order, the Board of Equalization and Review was empowered to review and equalize real estate assessments, hear complaints against real estate assessments and take appropriate action, and to transmit equalized assessments to the Commissioner for approvaL. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner's Order No. 69-96, dated March 7, 1969. The latter Order also provided that the Director of the Department of Finance and Revenue serve on the Board of Equalization and Review (now the Board of Real Property Assessments and Appeals).

Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.